```

COURSE DESIGN

COURSE TITLE : BOOKKEEPING

NOMINAL DURATION : 312 hours

QUALIFICATION LEVEL : NC III

COURSE DESCRIPTION :

This course is designed to enhance the knowledge, skills and attitudes of the students
to Lead workplace communication, lead small teams, Develop and practice negotiation
skills, Solve workplace problem related to work activities, Use mathematical concepts and
techniques, Use relevant technologies, Maintain an effective relationship with
clients/customers, Manage own performance, Apply quality standards, Perform computer
operations. It includes core competencies such as; Journalize transactions, Post
transactions, Prepare trial balance, Prepare financial reports, and Review internal control
system

ENTRY REQUIREMENTS

Candidate/trainee must posses the following qualification

 Must be able to communicate effectively both orally and in written form

 Must be physically, emotionally, psychologically and mentally fit
 Must be able to perform basic mathematical computation

Bookkeeping NC III
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Course Structure:

Basic Competencies
(40 Hours)

Basic Competencies
Nominal
Unit of Module Title Learning Outcome Duration
Competency
1. Lead Workplace 1.1. leading Workplace 1.1.1. Communicate
Communication Communication Information about 6 hours
workplace
processes
1.1.2. Lead workplace
discussion
1.1.3. Identify and
Communicate
issues arising in
the Workplace
2. Lead Small Team 2.1. Leading Small 2.1.1. Provide Team
teams leadership 4 hours
2.1.2. Assign
responsibilities
2.1.3. Set performance
expectations for
team members
2.1.4. Supervise Team
performance
3. Apply critical 3.1. Applying Critical 3.1.1. Examine specific
thinking and thinking and workplace strategies 4 hours
problem-solving problem-solving 3.1.2. Analyze the causes
techniques in the techniques in the of specific workplace
workplace workplace challenges
3.1.3. Formulate
resolutions to
specific workplace
challenges
3.1.4. Implement action
plans and
communicate results
4. Work in a diverse 4.1. Developing career 4.1.1. Develop an
environment and life decision individual ‘s cultural 3 hours
awareness and
sensitivity
4.1.2. Work effectively in
an environment that
acknowledges and
values cultural
diversity
4.1.3. Identify common
issues in a
multicultural and
diverse environment
5. Propose methods in 5.1. Proposing 5.1.1. Assess work
Bookkeeping NC III
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applying learning methods in applying procedures, 3 hours

and innovation in learning and processes and
the organization innovation in the systems in terms of
organization innovative practices
5.1.2. Generate practical
action plans for
improving work
procedures, process
5.1.3. Evaluate the
effectiveness of the
proposed action
plans
6 . Use information 6.1. Using information 6.1.1. Use Technical
systematically systematically information 8 hours
6.1.2. Apply information
technology (IT)
6.1.3. Edit, Format and
Check Information
7. Evaluate 7.1 Evaluating 7.1.1. Interpret
Occupational Safety Occupation Safety Occupational Safety
and Health work and Health work and Health Practices 4 hours
practices practices 7.1.2. Set OSH work
Targets
7.1.3. Evaluate
Effectiveness of
Occupational Safety
and Health work
Instructions

8. Evaluate 8.1 Evaluating 8.1.1. interpret

environmental environmental environmental 3 hours
practice s practice’s practices, policies
and procedures
8.1.2. Establish targets to
evaluate
environmental
practices
8.1.3. Evaluate
effectiveness of
environmental
practices
9. Facilitate 9.1 Facilitating 9.1.1. Develop and
entrepreneurial entrepreneurial maintain micro- 5 hours
skills for Micro- skills for Micro- small-medium
Small Medium Small Medium enterprise (MSMEs)
enterprises enterprises skills in the
(MSMEs) (MSMEs) organization
9.1.2. Establish and
maintain client-
base/market
9.1.3. Apply budgeting
and financial
management skills

Bookkeeping NC III
```

COMMON COMPETENCIES
(24 hours)

UNIT OF NOMINAL
MODULE TITLE LEARNING OUTCOMES
COMPETENCY DURATION
1. Maintain an 1.1 Maintaining 1.1.1 Maintain a professional 4 hours
effective client relations image
relationship with 1.1.2 Meet client/customer
clients/ requirements
customers
1.1.3 Build credibility with
customers /clients
2. Manage own 2.1 Managing own 2.1.1 Plan own workload 5 hours
performance performance 2.1.2 Maintain quality of own
performance
2.1.3 Establish credibility with
customers/clients
3. Apply quality 3.1 Applying quality 3.1.1 Assess client service 5 hours
standards standards needs
3.1.2 Assess own work
3.1.3 Engage in quality
improvement
4. Perform 4.1 Performing 4.1.1 Identify and explain the 10 hours
computer computer functions, general features
operations operations and capabilities of both
hardware and software
4.1.2 Prepare and use
appropriate hardware and
software according to task
requirement
4.1.3 Use appropriate devices
and procedures to transfer
files/data
4.1.4 Produce accurate and
complete data according
to the requirements
4.1.5 Maintain computer system

Bookkeeping NC III
```

CORE COMPETENCIES
(248 hours)

UNIT OF NOMINAL
MODULE TITLE LEARNING OUTCOMES
COMPETENCY DURATION
1. Journalize 1.1 Journalizing 1.1.1 Prepare chart of accounts 72 hours
transactions transactions 1.1.2 Analyze documents
for single 1.1.3 Prepare journal entry
proprietorship
1.2 Journalizing 1.2.1 Prepare chart of accounts 24 hours
transactions 1.2.2 Analyze documents
for partnership 1.2.3 Prepare journal entry
1.3 Journalizing 1.3.1 Prepare chart of accounts 24 hours
transactions 1.3.2 Analyze documents
for corporation 1.3.3 Prepare journal entry
2. Post 2.1 Posting 2.1.1 Prepare ledger 16 hours
transactions transactions 2.1.2 Transfer journal entries
2.1.3 Summarize ledger
3. Prepare trial 3.1 Preparing trial 3.1.1 List account titles and 16 hours
balance balance transfer balances from the
ledger
3.1.2 Summarize trial balance
4. Prepare 4.1 Preparing 4.1.1 Prepare financial 24 hours
financial financial statements
reports reports for 4.1.2 Analyze financial
single statements
proprietorship
4.2 Preparing 4.2.1 Prepare financial 24 hours
financial statements
reports for 4.2.2 Analyze financial
partnership statements
4.3 Preparing 4.3.1 Prepare financial 24 hours
financial statements
reports for 4.3.2 Analyze financial
corporation statements
5. Review internal 5.1 Reviewing 5.1.1 Check policy compliance 24 hours
control system internal control 5.1.2 Prepare policy compliance
system report

Bookkeeping NC III
```

ASSESSMENT METHODS:

 Observation
 Demonstration
 Written test
 Portfolio

COURSE DELIVERY:

 School based
 Dual training/on-the-Job-training
 Modular/self-paced instruction

Bookkeeping NC III
```

RESOURCES:

TOOLS EQUIPMENT MATERIALS

 Stapler  Computer/Laptop  Pencils
 Calculators  Aircon unit  Pencil Erasers
 LCD Projector  Ballpens
 Teacher’s Table/Chair  Ruler
 Arm Chairs  Journals (assorted
 White Board columns)
 Ledger
 Worksheets (assorted)
 Acetate
 Marker
 Diskettes/CD
 Envelopes (Long)
 Registration Forms
 Teacher’s Record Book
 Worksheets (Asstd.)
 Marker Ink
 Ledger Book
 Staple Wire

TRAINER’S QUALIFICATIONS:

 Must have completed Trainer’s Training Methodology Course (TTMC) or its

equivalent
 Must be able to communicate effectively both orally and in written form
 Must be physically, emotionally, psychologically and mentally fit
 *Must have at least three (3) years experience in the industry
 Must possess good moral character

* Optional. Only when required by the hiring institution.

Bookkeeping NC III
```

MODULES OF INSTRUCTION
BASIC COMPETENCIES
BOOKKEEPING NC III

Note: an basic iprint adto nga aada ha may

driving NC III kay amo an 21st century amended
version han nc 3 ngatanan nga nc 3 amo na adto
an basic competency an sundon base han
amended nga TR.
```

MODULES OF INSTRUCTION
COMMON COMPETENCIES
BOOKKEEPING NC III
```

UNIT OF COMPETENCY : MAINTAIN AN EFFECTIVE RELATIONSHIP WITH

CLIENTS/CUSTOMERS

MODULE TITLE : MAINTAINING CLIENT RELATIONS

MODULE DESCRIPTOR :
This module covers the knowledge, skills and attitudes
required in building and maintaining an effective relationship
with clients, customers and the public. It involves maintaining
professional image, meeting client’s requirements, and
building credibility with customers

NOMINAL DURATION : 4 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of the module the trainees/students should be able to:

LO1. Maintain a professionnel image

LO2. Meet client/customer requirements

LO3. Build credibility with customers/clients

CBC Bookkeeping NC III - 10 -

```

LO1. MAINTAIN A PROFESSIONAL IMAGE

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Uniform and  S The  Lecture  Interview
personal tance students/learner  Discussion  Demonstration
grooming is  P s must be  Group work with
maintained in osture provided with questioning
 B the following:
accordance
with ody language
 G •Access to
established workplace
rooming
policies and location or
 S
procedures simulated
tanding
orders workplace
2. Stance,  C environment
posture, ompany •Materials
body policy and relevant to the
language, procedures unit
and other •Company
policy and
personal
procedures
presence is
maintained
according to
required
standards

3. Visible work
area is kept
tidy and
uncluttered

4. Equipment
are stored
according to
assignment
requirements

CBC Bookkeeping NC III - 11 -

```

LO2. MEET CLIENT/CUSTOMER REQUIREMENTS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Assignment  As  Access to  Lecture  Interview
instructions and signment workplace  Discussion  Demonstration
post orders are instructions location or  Group work with
identified and  Po simulated questioning
understood st orders workplace
 Re environment
according to
viewing  Materials
standard
assignment relevant to the
procedures unit
instructions
 Dis  Company
2. Scope to modify cussion policy and
instructions/ord techniques with procedures
ers is client/customer  Assignment
accomplished in  Im instruction
light of changed plementing
situations required
changes
3. Client  Re
requirements ferral to
are met appropriate
according to the employer/
personnel
assignment
 Cl
instructions
arification of
client needs
4. Changes to and instructions
client’s needs
and
requirements
are monitored
and appropriate
action is taken

5. All
communication
with the client
or customer is
cleared and
complied with
assignment
requirements

CBC Bookkeeping NC III - 12 -

```

LO3. BUILD CREDIBILITY WITH CUSTOMERS/CLIENTS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Client  Int The students/  Lecture  Interview
expectations for erpersonal skills learners must be  Discussion  Demonstrati
reliability,  Cu provided with the  Group work on with
punctuality and stomer service following: questioning
appearance are skills
 Tel  Company
adhered to
ephone policy and
2. Possible causes procedures
etiquette
of manual
 Ma
client/customer intaining  Appropriate
dissatisfaction is records tools and
identified, dealt materials
with and relevant to the
recorded unit
according to  Access to
employer policy workplace
3. Client is fully location or
informed of all simulated
relevant security workplace
environment
matters in a
timely manner
and according to
agreed reporting
procedures

CBC Bookkeeping NC III - 13 -

```

UNIT OF COMPETENCY : MANAGE OWN PERFORMANCE

MODULE TITLE : MANAGING OWN PERFORMANCE

MODULE DESCRIPTOR : This unit covers the knowledge, skills and attitudes required
in effectively managing own workload and quality of work

NOMINAL DURATION : 5 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of the module the trainees/students should be able to:

LO1. Plan own workload

LO2. Maintain quality of own performance

LO3 Establish credibility with customers/clients

CBC Bookkeeping NC III - 14 -

```

LO1. PLAN OWN WORKLOAD

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Tasks are  As The students/ Lecture Interview
accurately signment learners must be Discussion Demonstration
identified instructions provided with the Role play With
according to  Ve following: questioning
instructions rbal instructions Written report
2. Work plans are  Pol  Task list
icy documents  Work
developed
 Du schedules
according to
ty statements  Assignment
assignment instructions
 Sel
requirements f-assessment
and employer  Da
policy ily tasks
3. Priority and  W
timelines are eekly tasks
allocated to  Re
each task gularly or
4. Tasks irregularly
deadlines are occurring tasks
known and  All
complied with ocating priority
whenever and timelines
possible
5. Work schedules
are known and
completed
according to
agreed time
frames

CBC Bookkeeping NC III - 15 -

```

LO2. MAINTAIN QUALITY OF OWN PERFORMANCE

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Personal  Mo The students/ Lecture Interview
performance nitoring learners must be Discussion Demonstration
continually personal provided with the Role play With
monitored performance following: questioning
against agreed  De Written report
performance termining  Quality
standards performance procedures
2. Advice and standards manual
guidance sought  Int  Evaluation
when necessary erpreting work report forms
to achieve or standards  Logbooks
maintain agreed  Qu  Operational
standards ality of work manual
3. Guidance from  Assessment
management instruments
applied to
achieve or
maintain agreed
standards
4. Standard of work
clarified and
agreed according
to employer
policy and
procedures

CBC Bookkeeping NC III - 16 -

```

LO3. ESTABLISH CREDIBILITY WITH CUSTOMERS/CLIENTS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Client  Mo The Lecture Interview
expectations for nitoring students/learners Discussion Demonstration
reliability, personal must be provided Role play With
punctuality and performance with the following: questioning
appearance are  De Written report
adhered to termining  Company policy
performance and procedures
2. Possible causes standards manual
of client/customer  Int  Appropriate
dissatisfaction is erpreting work tools and
identified, dealt standards materials
with and  Qu relevant to the
recorded ality of work unit
according to  Access to
employer policy workplace
location or
simulated
3. Client is fully workplace
informed of all environment
relevant security
matters in a
timely manner
and according to
agreed reporting
procedures

CBC Bookkeeping NC III - 17 -

```

UNIT OF COMPETENCY : APPLY QUALITY STANDARDS

MODULE TITLE : APPLYING QUALITY STANDARDS

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes
needed to apply quality standards in the workplace. It
includes application of relevant procedures and other client
requirements

NOMINAL DURATION : 5 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of the module the trainees/students should be able to:

LO1. Assess client service needs

LO2. Assess own work

LO3 Engage in quality improvement

CBC Bookkeeping NC III - 18 -

```

LO1. ASSESS CLIENT SERVICE NEEDS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Work instruction  Com The students/  Lecture Interview
is obtained, and munication learners  Discussion Demonstration
work is carried skills must be  Hands on With
out in  Clie provided with  Role play questioning
accordance with nt relation the following: Written report
standard  Salo
operating n services  Office supplies
procedures  Doc  Forms
umentation  Log book
2. Client needs are procedures
evaluated base  Han
on workplace dling of
standards and complaints
specifications

3. Salon services is
analyzed against
clients’ needs

4. Salon services
are explained
and consulted
with the client

5. Faults on clients
and any identified
causes are
recorded and/or
reported to the
supervisor
concerned in
accordance with
workplace
procedures

6. Client’s profile
and service
extended to them
are documented
in accordance
with workplace
procedures

CBC Bookkeeping NC III - 19 -

```

LO2: ASSESS OWN WORK

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Documentation  Doc The students/  Lecture Interview
relative to quality umentation learners  Discussion Demonstration
within the  Wor must be  Hands on With
company is kplace quality provided with  Role play questioning
identified and use standards the following: Written report
 Fee
2. Completed work dback  Office supplies
is checked  Self-  Forms
against assessment  Log book
workplace procedures
standards  Job
relevant to the analysis
tasks undertaken

3. Errors are
identified and
improved on

4. Information on
the quality and
other indicators
of individual
performance is
recorded in
accordance with
workplace
procedures

5. In cases of
deviations from
specific quality
standards,
causes are
documented and
reported in
accordance with
the workplace
standards
operating
procedures

6. Feedback is
collected and
analyzed base on
required quality
standards

CBC Bookkeeping NC III - 20 -

```

LO3. ENGAGE IN QUALITY IMPROVEMENT

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Process  Serv The students/  Lecture Interview
improvement ice processes learners  Discussion Written report
procedures are and procedures must be
participated in  Clie provided with
relative to nt service the following:
workplace  Envi
assignment ronmental  Office supplies
regulations  Forms
2. Work is carried  New  Log book
out in trends and  Quality
accordance with technology Standard
process awareness Manual
improvement  Tran
procedures sparent
management
3. Performance of  Wor
operation or k values
quality of product
of service to
ensure client
satisfaction is
monitored

CBC Bookkeeping NC III - 21 -

```

UNIT OF COMPETENCY : PERFORM COMPUTER OPERATIONS

MODULE TITLE : PERFORMING COMPUTER OPERATIONS

MODULE DESCRIPTION : This module covers the knowledge, skills and attitudes
needed to perform computer operations. This includes
inputting, accessing, producing and transferring data using
appropriate hardware and software.

SUGGESTED DURATION : 10 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module, the students/trainees must be able to:

LO1. Identify and explain the functions, general features and capabilities of both
hardware and software

LO2. Prepare and use appropriate hardware and software according to task
requirement

LO3. Use appropriate devices and procedures to transfer files/data

LO4. Produce accurate and complete data according to the requirements

LO5. Maintain computer system

CBC Bookkeeping NC III - 22 -

```

LO1. IDENTIFY AND EXPLAIN THE FUNCTIONS, GENERAL FEATURES AND

CAPABILITIES OF BOTH HARDWARE AND SOFTWARE

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. General features  Mai The trainees/  Self-paced/ Written/oral
of the computer n types of students must be modular examination
are explained computers and provided with the  Demonstration Practical
according to basic features of following:  Small group demonstration
sequence of different discussion interview
operation. operating Equipment and  Distance
systems accessories education
2. Functions of  Mai  Personal
computer n parts of a computer
hardware and computer  Network system
software are  Stor  Communication
identified and age devices and equipment
explained. basic categories  Printer
of memory  Scanner
3. Types of  Typ  Keyboard
peripheral es of software  Mouse
devices are  Peri  Supplies and
identified. pheral devices materials
4. Connections  Office supplies
between  Diskettes
computer and  CDs
peripheral  Zip disks
devices are  Tools
explained  Set of screw
driver
 Learning
materials
 Learning
elements/activit
y sheets
 Manufacturer’s
manual

CBC Bookkeeping NC III - 23 -

```

LO2. PREPARE AND USE APPROPRIATE HARDWARE AND SOFTWARE

ACCORDING TO TASK REQUIREMENT

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Requirements of  Basi The trainees/  Self-paced/ Written/oral
task are c ergonomics of students must be modular examination
determined. keyboard and provided with the  Demonstration Practical
computer use following:  Small group demonstration
2. Prepared and  Stan discussion interview
used hardware dard operating Equipment and  Distance
components procedures in accessories education
correctly and entering and  Personal
according to task saving data into computer
requirement. the computer  Network system
 Stor  Communication
age media equipment
3. Task is planned  Ergo  Printer
to ensure OH & S nomic guidelines  Scanner
guidelines and  Keyboard
procedures are
 Mouse
followed
 Supplies and
materials
 Office supplies
 Diskettes
 CDs
 Zip disks
 Tools
 Set of screw
driver
 Learning
materials
 Learning
elements/activity
sheets
 Manufacturer’s
manual

CBC Bookkeeping NC III - 24 -

```

LO3. USE APPROPRIATE DEVICES AND PROCEDURES TO TRANSFER

FILES/DATA

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Correct  Basi The trainees/  Self-paced/ Written/oral
program/applicati c ergonomics of students must be modular examination
on is selected keyboard and provided with the  Demonstration Practical
based on job computer use following:  Small group demonstration
requirements  Stan discussion interview
dard operating Equipment and  Distance
2. Program/ procedures in accessories education
application entering and  Personal
containing the saving data into computer
information the computer  Network system
required is  Stor  Communication
accessed in age media equipment
accordance with  Ergo  Printer
the company nomic guidelines  Scanner
procedures  Keyboard
 Mouse
3. Desktop icons
 Supplies and
are correctly
materials
selected, opened
and closed for  Office supplies
navigation  Diskettes
purposes.  CDs
 Zip disks
4. Keyboard  Tools
techniques is  Set of screw
carried out in line driver
with OHS  Learning
requirements for materials
safe use of  Learning
keyboards elements/activity
sheets
 Manufacturer’s
manual

CBC Bookkeeping NC III - 25 -

```

LO4. PRODUCE ACCURATE AND COMPLETE DATA ACCORDING TO THE

REQUIREMENTS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Entered data is  Soft The trainees/  Self-paced/ Written/oral
processed using ware commands students must be modular examination
appropriate  Ope provided with the  Demonstration Practical
software ration and use of following:  Small group demonstration
commands peripheral discussion interview
devices Equipment and  Distance
2. Printed out data  Proc accessories education
as required using edures in  Personal
computer transferring computer
hardware/periphe files/data  Network system
ral devices is in  Communication
accordance with equipment
standard  Printer
operating  Scanner
procedures  Keyboard
 Mouse
3. Transferred
 Supplies and
files/data
materials
between
compatible  Office supplies
systems using  Diskettes
computer  CDs
software,  Zip disks
hardware/periphe  Tools
ral devises is in  Set of screw
accordance with driver
standard  Learning
operating materials
procedures  Learning
elements/activity
sheets
 Manufacturer’s
manual

CBC Bookkeeping NC III - 26 -

```

LO5. MAINTAIN COMPUTER SYSTEM

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Cleaning, minor  Clea The trainees/  Self-paced/ Written/oral
maintenance and ning, Minor students must be modular examination
replacement of Maintenance and provided with the  Demonstration Practical
consumables are Replacements of following:  Small group demonstration
implemented in Consumables discussion interview
accordance with  Cre Equipment and  Distance
standard ating More Space accessories education
operating in the Hard Disk  Personal
procedures  Revi computer
ewing Programs  Network system
2. Procedures for   Communication
ensuring security Deleting equipment
of data including Unwanted Files  Printer
regular back-ups  Che  Scanner
and virus checks cking Hard Disk  Keyboard
are implemented for Errors  Mouse
in accordance  Viru  Supplies and
with standard ses and Up to materials
operating Date Anti-Virus
procedures  Office supplies
Programs  Diskettes
3. Basic file  CDs
maintenance  Zip disks
procedures are  Tools
implemented in  Set of screw
line with the driver
standard  Learning
operating materials
procedures  Learning
elements/activity
sheets
 Manufacturer’s
manual

CBC Bookkeeping NC III - 27 -

```

MODULES OF INSTRUCTION
CORE COMPETENCIES
BOOKKEEPING NC III
```

UNIT OF COMPETENCY : JOURNALIZE TRANSACTIONS

MODULE TITLE : JOURNALIZING TRANSACTIONS FOR SINGLE

PROPRIETORSHIP

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
preparing chart of accounts, analyze documents and
preparing journal entries for Single Proprietorship.

NOMINAL DURATION : 72 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module the students/ trainees will be able to:

LO1. Prepare chart of accounts

LO2. Analyze documents

LO3. Prepare journal entry

CBC Bookkeeping NC III - 29 -

```

LO1. PREPARE CHART OF ACCOUNTS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. List of asset,  Defi The  Group discussion Written test
liability, equity, nition and students/trainees  Interaction Practical/
income, and functions of must be provided  Lecture performance
expense account Bookkeeping and with the following:  Practical test
titles are Accounting. exercises Interview
prepared in  Typ  Calculat
accordance with es of business or
Generally organization  Paper
Accepted  Typ  Learnin
Accounting es of business g Materials
Principles. activities  Pencil
 Basi  Eraser
2. Chart of c Accounting
Accounts is Equation
coded according  Basi
to industry c Financial
practice Statement

CBC Bookkeeping NC III - 30 -

```

LO2. ANALYZE DOCUMENTS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Documents are  Types The  Group discussion Written test
gathered, of Business students/trainees  Interaction Practical/
checked and Documents\ must be provided  Lecture performance
verified in  Account with the following:  Practical test
accordance with Title Selection exercises Interview
verification and  Calculat
validation or
processes.  Paper
 Learnin
2. Account titles are g Materials
selected in  Pencil
accordance with  Eraser
standard
selection
processes

CBC Bookkeeping NC III - 31 -

```

LO3. PREPARE JOURNAL ENTRY

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Journal entries  General The  Group discussion Written test
are prepared in ly Accepted students/trainees  Interaction Practical/
accordance with Accounting must be provided  Lecture performance
generally Principles with the following:  Practical test
accepted  Account exercises Interview
accounting ing Equation  Calcula
principles.  Journali tor
zing of Proprietor  Journal
2. Debit and credit account titles Paper
account titles are  Learnin
determined in g Materials
accordance with  Pencil
chart of  Eraser
accounts.  Philippi
ne Financial
3. Explanation to
 Reporti
journal entry is
ng
prepared in
Standards
accordance with
the nature of
transaction.

CBC Bookkeeping NC III - 32 -

```

UNIT OF COMPETENCY : JOURNALIZE TRANSACTIONS

MODULE TITLE : JOURNALIZING TRANSACTIONS FOR PARTNERSHIP

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
preparing chart of accounts, analyze documents and
preparing journal entries for Partnership.

NOMINAL DURATION : 24 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module the students/ trainees will be able to:

LO1. Prepare chart of accounts

LO2. Analyze documents

LO3. Prepare journal entry

CBC Bookkeeping NC III - 33 -

```

LO1. PREPARE CHART OF ACCOUNTS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. List of asset,  Definitio The  Group discussion Written test
liability, equity, n and functions students/trainees  Interaction Practical/
income, and of Bookkeeping must be provided  Lecture performance
expense account and Accounting. with the following:  Practical test
titles are  Types exercises Interview
prepared in of business  Calcula
accordance with organization tor
Generally  Types  Journal
Accepted of business Paper
Accounting activities  Learnin
Principles.  Basic g Materials
Accounting  Pencil
2. Chart of Equation  Eraser
Accounts is Basic Financial
coded according Statement
to industry
practice

CBC Bookkeeping NC III - 34 -

```

LO2. ANALYZE DOCUMENTS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Documents are  Types The  Group discussion Written test
gathered, of Business students/trainees  Interaction Practical/
checked and Documents must be provided  Lecture performance
verified in Account Title with the following:  Practical test
accordance with Selection exercises/ Interview
verification and  Calcula Performance
validation tor Test
processes.  Journal
Paper
2. Account titles are  Learnin
selected in g Materials
accordance with  Pencil
standard  Eraser
selection  Sample
processes. Business
Documents

CBC Bookkeeping NC III - 35 -

```

LO3. PREPARE JOURNAL ENTRY

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Journal entries  Journal The  Group discussion Written test
are prepared in entries are students/trainees  Interaction Practical/
accordance with prepared in must be provided  Lecture performance
generally accordance with with the following:  Practical test
accepted generally exercises/ Interview
accounting accepted  Calcula Performance
principles accounting tor Test
. principles.  Journal
2. Debit and credit  Debit Paper
account titles are and credit  Learnin
determined in account titles are g Materials
accordance with determined in  Pencil
chart of accordance with  Eraser
accounts. chart of  Philippi
accounts. ne Financial
3. Explanation to  Explana Reporting
journal entry is tion to journal Standards
prepared in entry is prepared
accordance with in accordance
the nature of with the nature of
transaction. transaction.

CBC Bookkeeping NC III - 36 -

```

UNIT OF COMPETENCY : JOURNALIZE TRANSACTIONS

MODULE TITLE : JOURNALIZING TRANSACTIONS FOR CORPORATION

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
preparing chart of accounts, analyze documents and
preparing journal entries for Corporation.

NOMINAL DURATION : 24 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module the students/ trainees will be able to:

LO1. Prepare chart of accounts

LO2. Analyze documents

LO3. Prepare journal entry

CBC Bookkeeping NC III - 37 -

```

LO1. PREPARE CHART OF ACCOUNTS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. List of asset,  Definitio The  Group discussion Written test
liability, equity, n and functions students/trainees  Interaction Practical/
income, and of Bookkeeping must be provided  Lecture performance
expense account and Accounting. with the following:  Practical test
titles are  Types exercises/ Interview
prepared in of business  Calcula Performance
accordance with organization tor Test
Generally  Types  Journal
Accepted of business Paper
Accounting activities  Learnin
Principles.  Basic g Materials
Accounting  Pencil
2. Chart of Equation  Eraser
Accounts is Basic Financial
coded according Statement
to industry
practice

CBC Bookkeeping NC III - 38 -

```

LO2. ANALYZE DOCUMENTS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Documents are  Types The  Group discussion Written test
gathered, of Business students/trainees  Interaction Practical/
checked and Documents must be provided  Lecture performance
verified in  Account with the following:  Practical test
accordance with Title Selection exercises/ Interview
verification and  Calcula Performance
validation tor Test
processes.  Journal
Paper
2. Account titles are  Learnin
selected in g Materials
accordance with  Pencil
standard  Eraser
selection  Sample
processes Business
Documents

CBC Bookkeeping NC III - 39 -

```

LO3. PREPARE JOURNAL ENTRY

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Journal entries  General The  Group discussion Written test
are prepared in ly Accepted students/trainees  Interaction Practical/
accordance with Accounting must be provided  Lecture performance
generally Principles with the following:  Practical test
accepted  Account exercises/ Interview
accounting ing Equation  Calcula Performance
principles.  Journali tor Test
zing of  Journal
2. Debit and credit Corporation Paper
account titles are account titles  Learnin
determined in g Materials
accordance with  Pencil
chart of  Eraser
accounts.  Philippi
Explanation to ne Financial
journal entry is Reporting
prepared in Standards
accordance with
the nature of
transaction

CBC Bookkeeping NC III - 40 -

```

UNIT OF COMPETENCY : POST TRANSACTIONS

MODULE TITLE : POSTING TRANSACTIONS

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
posting transactions manually for all types of business
organizations and business activities.

NOMINAL DURATION : 16 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module the students/ trainees will be able to:

LO1. Prepare ledger

LO2. Transfer journal entries

LO3. Summarize ledger

CBC Bookkeeping NC III - 41 -

```

LO1. PREPARE LEDGER

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Ledger for the list  Posting The  Group discussion Written test
of asset, liability, Procedure for all students/trainees  Interaction Practical/
and equity types of business must be provided  Lecture performance
account titles are organization and with the following:  Practical test
prepared in activities. exercises/ Interview
accordance with  Calculat Performance
the Chart of or Test
Accounts  Ledger
 Learnin
2. Ledger for the list g Materials
of income and  Pencil
expense account  Eraser
titles are  Ruler
prepared in
 Chart of
accordance with
Accounts of all
the Chart of
types of
Accounts
business
organizations

CBC Bookkeeping NC III - 42 -

```

LO2. TRANSFER JOURNAL ENTRIES

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Journal entries  Posting The  Group discussion Written test
are transferred in Procedure for all students/trainees  Interaction Practical/
chronological types of business must be provided  Lecture performance
order organization and with the following:  Practical test
activities. exercises/ Interview
2. Postings are  Calculat Performance
done with 100% or Test
accuracy  Ledger
 Learnin
g Materials
 Pencil
 Eraser
 Ruler

CBC Bookkeeping NC III - 43 -

```

LO3. SUMMARIZE LEDGER

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Debits & Credits  Balance The  Group discussion Written test
for each ledger Extraction students/trainees  Interaction Practical/
account are must be provided  Lecture performance
added with the following:  Practical test
accurately. exercises/ Interview
 Calculat Performance
2. Balances are or Test
extracted with  Ledger
100% accuracy  Learnin
g Materials
 Pencil
 Eraser
 Ledger

CBC Bookkeeping NC III - 44 -

```

UNIT OF COMPETENCY : PREPARE TRIAL BALANCE

MODULE TITLE : PREPARING TRIAL BALANCE

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
preparing trial balance for all types of business
organizations.

NOMINAL DURATION : 16 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module the students/ trainees will be able to:

LO1. List account titles and transfer balances from the ledger

LO2. Summarize trial balance

CBC Bookkeeping NC III - 45 -

```

LO1. LIST ACCOUNT TITLES & TRANSFER BALANCES FROM THE LEDGER

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Asset, liability,  Listing The  Group discussion Written test
and equity of Account Titles students/trainees  Interaction Practical/
account titles are  Transfer must be provided  Lecture performance
listed in of Balances with the following:  Practical test
accordance with exercises/ Interview
Chart of  Calculat Performance
Accounts or Test
 Learnin
2. Income and g Materials
expense account  Pencil
titles are listed in  Eraser
accordance with  Worksh
Chart of eet
Accounts  Paper
 Ledger
 Ruler

CBC Bookkeeping NC III - 46 -

```

LO2. SUMMARIZE TRIAL BALANCE

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Debit columns  Adding The  Group discussion Written test
and Credit Debit & Credit students/trainees  Interaction Practical/
columns are Columns must be provided  Lecture performance
totaled with  Checkin with the following:  Practical test
100% accuracy g Totals of Debit exercises/ Interview
& Credit Columns  Calculat Performance
2. Total Debit & or Test
Credit columns  Learnin
are checked & g Materials
should be equal.  Pencil
 Eraser
 Worksh
eet
 Paper
 Ledger
 Ruler

CBC Bookkeeping NC III - 47 -

```

UNIT OF COMPETENCY : PREPARE FINANCIAL REPORTS

MODULE TITLE : PREPARING FINANCIAL REPORTS FOR SINGLE

PROPRIETORSHIP

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
preparing financial reports manually for Single
Proprietorship.

NOMINAL DURATION : 24 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module the students/ trainees will be able to:

LO1. Prepare financial statements

LO2. Analyze financial statements

CBC Bookkeeping NC III - 48 -

```

LO1. PREPARE FINANCIAL STATEMENTS

Assessment Contents Conditions Methodologies Assessment
Criteria Methods
1. Income  Financi The  Group discussion Written test
statement is al Statements for students/trainees  Interaction Practical/
prepared in Single must be provided  Lecture performance
accordance with Proprietorship with the following:  Practical test
generally exercises/ Interview
accepted  Calculat Performance
accounting or Test
principles/Philippi  Learnin
ne Financial g Materials
Reporting  Pencil
Standards/Philipp  Eraser
ine Financial  Worksh
Reporting eet
Standards  Paper
 Ledger
2. Statement of
 Ruler
Changes in
Equity is
prepared in
accordance with
generally
accepted
accounting
principles/Philippi
ne Financial
Reporting
Standards/Philipp
ine Financial
Reporting
Standards

3. Balance Sheet is
prepared in
accordance with
generally
accepted
accounting
principles/Philippi
ne Financial
Reporting
Standards/Philipp
ine Financial
Reporting
Standards

4. Statement of
Cash Flow is
prepared in
accordance with
generally
accepted

CBC Bookkeeping NC III - 49 -

```

accounting
principles/Philippi
ne Financial
Reporting
Standards/Philipp
ine Financial
Reporting
Standards

CBC Bookkeeping NC III - 50 -

```

LO2. ANALYZE FINANCIAL STATEMENTS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Financial  Financi The  Group discussion Written test
Statements are al Ratios students/trainees  Interaction Practical/
analyzed in must be provided  Lecture performance
accordance with with the following:  Practical test
prescribed exercises/ Interview
format.  Calculat Performance
or Test
2. Report on  Learnin
financial analysis g Materials
is prepared in  Pencil
accordance with  Eraser
industry  Worksh
requirements. eet
 Paper
 Ledger
 Ruler

CBC Bookkeeping NC III - 51 -

```

UNIT OF COMPETENCY : PREPARE FINANCIAL REPORTS

MODULE TITLE : PREPARING FINANCIAL REPORTS FOR PARTNERSHIP

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
preparing financial reports manually for Partnership.

NOMINAL DURATION : 24 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module the students/ trainees will be able to:

LO1. Prepare financial statements

LO2. Analyze financial statements

CBC Bookkeeping NC III - 52 -

```

LO1. PREPARE FINANCIAL STATEMENTS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Income  Financi The  Group discussion Written test
statement is al Statements for students/trainees  Interaction Practical/
prepared in Partnership must be provided  Lecture performance
accordance with with the following:  Practical test
generally exercises/ Interview
accepted  Calculat Performance
accounting or Test
principles/Philippi  Learnin
ne Financial g Materials
Reporting  Pencil
Standards/Philipp  Eraser
ine Financial  Worksh
Reporting eet
Standards  Paper
 Ledger
2. Statement of
 Ruler
Changes in
Equity is
prepared in
accordance with
generally
accepted
accounting
principles/Philippi
ne Financial
Reporting
Standards/Philipp
ine Financial
Reporting
Standards

3. Balance Sheet is
prepared in
accordance with
generally
accepted
accounting
principles/Philippi
ne Financial
Reporting
Standards/Philipp
ine Financial
Reporting
Standards

4. Statement of
Cash Flow is
prepared in
accordance with
generally

CBC Bookkeeping NC III - 53 -

```

accepted
accounting
principles/Philippi
ne Financial
Reporting
Standards/Philipp
ine Financial
Reporting
Standards

CBC Bookkeeping NC III - 54 -

```

LO2. ANALYZE FINANCIAL STATEMENTS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Financial  Financi The  Group discussion Written test
Statements are al Ratios students/trainees  Interaction Practical/
analyzed in must be provided  Lecture performance
accordance with with the following:  Practical test
prescribed exercises/ Interview
format.  Calculat Performance Oral
or Test Questioning
2. Report on  Learnin  Oral questioning
financial analysis g Materials
is prepared in  Pencil
accordance with  Eraser
industry  Worksh
requirements eet
 Paper
 Ledger
 Ruler

CBC Bookkeeping NC III - 55 -

```

UNIT OF COMPETENCY : PREPARE FINANCIAL REPORTS

MODULE TITLE : PREPARING FINANCIAL REPORTS FOR CORPORATION

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
preparing financial reports manually for Corporation.

NOMINAL DURATION : 24 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module the students/ trainees will be able to:

LO1. Prepare financial statements

LO2. Analyze financial statements

CBC Bookkeeping NC III - 56 -

```

LO1. PREPARE FINANCIAL STATEMENTS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Income  Financi The  Group discussion Written test
statement is al Statements for students/trainees  Interaction Practical/
prepared in Corporation must be provided  Lecture performance
accordance with with the following:  Practical test
generally exercises/ Interview
accepted  Calculat Performance Oral
accounting or Test Questioning
principles/Philippi  Learnin  Oral questioning
ne Financial g Materials
Reporting  Pencil
Standards/Philipp  Eraser
ine Financial  Worksh
Reporting eet
Standards  Paper
 Ledger
2. Statement of
 Ruler
Changes in
Equity is
prepared in
accordance with
generally
accepted
accounting
principles/Philippi
ne Financial
Reporting
Standards/Philipp
ine Financial
Reporting
Standards

3. Balance Sheet is
prepared in
accordance with
generally
accepted
accounting
principles/Philippi
ne Financial
Reporting
Standards/Philipp
ine Financial
Reporting
Standards

4. Statement of
Cash Flow is
prepared in
accordance with
generally
accepted

CBC Bookkeeping NC III - 57 -

```

accounting
principles/Philippi
ne Financial
Reporting
Standards/Philipp
ine Financial
Reporting
Standards

CBC Bookkeeping NC III - 58 -

```

LO2. ANALYZE FINANCIAL STATEMENTS

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Financial  Financi The  Group discussion Written test
Statements are al Statements for students/trainees  Interaction Practical/
analyzed in Corporation must be provided  Lecture performance
accordance with with the following:  Practical test
prescribed exercises/ Interview
format.  Calculat Performance Oral
or Test Questioning
2. Report on  Learnin  Oral questioning
financial analysis g Materials
is prepared in  Pencil
accordance with  Eraser
industry  Worksh
requirements. eet
 Paper
 Ledger
 Ruler

CBC Bookkeeping NC III - 59 -

```

UNIT OF COMPETENCY : REVIEW INTERNAL CONTROL SYSTEM

MODULE TITLE : REVIEWING INTERNAL CONTROL SYSTEM

MODULE DESCRIPTOR : This module covers the knowledge, skills, and attitudes in
reviewing internal control system for all types of business
organizations.

NOMINAL DURATION: 24 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module the students/ trainees will be able to:

LO1. Check policy compliance

LO2. Prepare policy compliance report

CBC Bookkeeping NC III - 60 -

```

LO1. CHECK INTERNAL CONTROL POLICY COMPLIANCE

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Internal control  Internal The  Group discussion Written test
policy is checked Control students/trainees  Interaction Practical/
in accordance Fundamentals must be provided  Lecture performance
with industry with the following:  Practical test
practice exercises/ Interview
 Calculat Performance Oral
2. Compliance is or Test Questioning
checked and  Learnin  Oral questioning
validated in g Materials
accordance with  Pencil
the internal  Eraser
control policy  Worksh
eet
 Paper
 Ledger
 Ruler

CBC Bookkeeping NC III - 61 -

```

LO2. PREPARE INTERNAL POLICY COMPLIANCE REPORT

Assessment Contents Conditions Methodologies Assessment

Criteria Methods
1. Compliance  Internal The  Group discussion Written test
reports are Control Policy students/trainees  Interaction Practical/
prepared in  Prepari must be provided  Lecture performance
accordance with ng Compliance with the following:  Practical test
the internal Report exercises/ Interview
control policy  Calculat Performance Oral
or Test Questioning
2. Policy  Learnin  Oral questioning
compliance g Materials
reports are  Pencil
submitted to  Eraser
management.  Comput
er
3. Copies of policy
compliance
reports are filed
for future
reference

CBC Bookkeeping NC III - 62 -